| Revenue from Contract with Customer [Text Block] | 2. Revenue from Contracts with Customers Revenue is recognized when all of the following steps have been taken and criteria met for each contract: • Identification of the contract, or contracts, with a customer - • Identification of the performance obligations in the contract - third not • Determination of the transaction price - • Allocation of the transaction price to the performance obligations in the contract - • Recognition of revenue when, or as, the Company satisf ies performance obligations - Nature of P roducts and S ervices The Company generates revenue from the sales of information technology professional services, sales of third third third Professional services are offered through several arrangements – through time and materials arrangements, fixed-price-per-unit arrangements, fixed-price arrangements, or combinations of these arrangements within individual contracts. Revenue under time and materials arrangements is recognized over time in the period the hours are worked or the expenses are incurred, as control of the benefits of the work is deemed to have passed to the customer as the work is performed. Revenue under fixed-price-per-unit arrangements is recognized at a point in time when delivery of units have occurred and units are accepted by the customer or are reasonably expected to be accepted. Generally, revenue under fixed-price arrangements and mixed arrangements is recognized either over time or at a point in time based on the allocation of transaction pricing to each identified performance obligation as control of each is transferred to the customer. For fixed-price arrangements for which the Company is paid a fixed fee to make itself available to support a customer, with no Third-party software licenses are classified as enterprise server-based software licenses or desktop software licenses, and desktop licenses are further classified by the type of customer and whether the licenses are bulk licenses or individual licenses. The Company’s obligations as the seller for each class differ based on its reseller agreements and whether its customers are government or non-government customers. Revenue from enterprise server-based sales to either government or non-government customers is usually recognized in full at a point in time based on when the customer gains use of the full benefit of the licenses, after the licenses are implemented. If the transaction prices of the performance obligations related to implementation and customer support for the individual contract is material, these obligations are recognized separately over time, as performed. Revenue for desktop software licenses for government customers is usually recognized on a gross basis at a point in time, based on when the customer’s administrative contact gains training in and beneficial use of the administrative portal. If the transaction prices of the performance obligations related to implementing the government administrator’s use of the administrative portal and administrator support for the individual contract are material (rare), these obligations are recognized separately over time, as performed. Revenue for bulk desktop software licenses for non-government customers is usually recognized on a gross basis at a point in time, based on when the customer’s administrative contact gains training in and beneficial use of the administrative portal. For desktop software licenses sold on an individual license basis to non-government customers, where the Company has no third Third-party support and maintenance contracts for enterprise server-based software include a performance obligation under the Company’s reseller agreements for it to be the first second not Incentive payments are received under reseller agreements with software manufacturers and suppliers where the Company introduces and court a customer, but the sale occurs directly between the customer and the supplier or between the customer and the manufacturer. Since the transfer of control of the licenses cannot be measured from outside of these transactions, revenue is recognized when payment from the manufacturer or supplier is received. Disaggregation of Revenue from Contracts with Customers Contract 3 Months ended 03/31/2020 3 Months ended 03/31/2019 Type Amount Percentage Amount Percentage Services Time & Materials $ 590,570 28.7 % $ 596,751 50.6 % Services Fixed Price 123,405 6.0 % 119,163 10.1 % Services Combination 82,408 4.0 % 32,284 2.7 % Services Fixed Price per Unit 48,020 2.3 % 13,920 1.2 % Third-Party Software 1,004,305 48.7 % 267,292 22.7 % Software Support & Maintenance 212,568 10.3 % 149,289 12.7 % Incentive Payments 480 0.0 % 124 0.0 % Total Revenue $ 2,061,756 $ 1,178,823 Contract Balances Accounts Receivable Trade accounts receivable are recorded at the billable amount where the Company has the unconditional right to bill, net of allowances for doubtful accounts. The allowance for doubtful accounts is based on the Company’s assessment of the collectability of accounts. Management regularly reviews the adequacy of the allowance for doubtful accounts by considering the age of each outstanding invoice, each customer's expected ability to pay and collection history, when applicable, to determine whether a specific allowance is appropriate. Accounts receivable deemed uncollectible are charged against the allowance for doubtful accounts when identified. There were no March 31, 2020, December 31, 2019. Contract Assets Contract assets consist of assets typically resulting when revenue recognized exceeds the amount billed or billable to the customer due to allocation of transaction price. There were no March 31, 2020, December 31, 2019. Contract Liabilities Contract liabilities consist of amounts that have been invoiced and for which the Company has the right to bill, but that have not not $270,791 $464,223 March 31, 2020, December 31, 2019, $212,568 three March 31, 2020, Costs to Obtain or Fulfill a Contract When applicable, the Company recognizes an asset related to the costs incurred to obtain a contract only if it expects to recover those costs and it would not not no March 31, 2020, December 31, 2019. Financing Components In instances where the timing of revenue recognition differs from the timing of invoicing, the Company has determined its contracts do not not Deferred Costs of Revenue Deferred costs of revenue consist of the costs of third $246,351 $453,607 March 31, 2020, December 31, 2019, |
